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Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: Eine Längsschnittbetrachtung auf der Basis des Sozioökonomischen Panels / The Distributional Effects of Public Higher Education Financing in Germany: A Longitudinal Approach based on the Socioeconomic Panel


  • Borgloh Sarah

    () (Zentrum für Europäische Wirtschaftsforschung GmbH (ZEW), Forschungsbereich Unternehmensbesteuerung und Öffentliche Finanzwirtschaft, Postfach 10 34 43, 68161 Mannheim, Germany)

  • Kupferschmidt Frank

    () (Kupferschmidt, Universität Karlsruhe (TH), Stabsabteilung Organisation, Planung, Controlling, 76128 Karlsruhe, Germany)

  • Wigger Berthold U.

    () (Universität Erlangen-Nürnberg, Lehrstuhl für Volkswirtschaftslehre, insbes. Finanzwissenschaft, Lange Gasse 20, 90403 Nürnberg, Germany)


This paper examines the distributional effects of public higher education financing in a lifetime perspective. The benefits that university graduates obtain in terms of their tertiary education are compared to the graduates’ education-related (tax) burden. To calculate the education-related tax burden, we resort to the proportionality approach and use data from the Socioeconomic Panel (SOEP) as well as from the Sample Survey of Income and Expenditure (EVS). We show that graduates benefit from positive net effects of public higher education subsidies because they do not pay back the costs of their tertiary education by their corresponding tax payments. We observe especially high net effects for health professionals, and especially low net effects for university graduates in law, economics, and social sciences. Compared to earlier studies, the absolute net effects have even increased for graduates. Based on the observed net effects we compute a differentiated system of tuition fees that take into account the varying net effects for the various university types and fields of study.

Suggested Citation

  • Borgloh Sarah & Kupferschmidt Frank & Wigger Berthold U., 2008. "Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: Eine Längsschnittbetrachtung auf der Basis des Sozioökonomischen Panels / The Distributional Effects of Public Hig," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 228(1), pages 25-48, February.
  • Handle: RePEc:jns:jbstat:v:228:y:2008:i:1:p:25-48

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    References listed on IDEAS

    1. Eckhard Janeba & Alexander Kemnitz & Nick Ehrhart, 2007. "Studiengebühren in Deutschland: Drei Thesen und ihr empirischer Gehalt," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(2), pages 184-205, March.
    2. Boadway, Robin & Keen, Michael, 2000. "Redistribution," Handbook of Income Distribution,in: A.B. Atkinson & F. Bourguignon (ed.), Handbook of Income Distribution, edition 1, volume 1, chapter 12, pages 677-789 Elsevier.
    3. repec:spr:lnecms:978-3-540-28515-1 is not listed on IDEAS
    4. Frank Kupferschmidt & Berthold U. Wigger, 2006. "Öffentliche versus private Finanzierung der Hochschulbildung: Effizienz- und Verteilungsaspekte," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(2), pages 285-307, May.
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